Scribd
Upload
20 views

Processing Controls: Auditing With Technology - Module 6

Processing controls ensure that data is complete and accurate when input and processed. Control totals are calculated as data is prepared for input and compared to actual data processed to detect any discrepancies. Once input, additional controls check that data is properly manipulated by programs to produce meaningful output, including verifying programs with documentation, testing for errors, using test data to check exception conditions, and system testing to check proper interactions between programs.

Uploaded by

Hazem El Sayed
Copyright
© © All Rights Reserved
Available Formats
Download as RTF, PDF, TXT or read online on Scribd
20 views

Processing Controls: Auditing With Technology - Module 6

Processing controls ensure that data is complete and accurate when input and processed. Control totals are calculated as data is prepared for input and compared to actual data processed to detect any discrepancies. Once input, additional controls check that data is properly manipulated by programs to produce meaningful output, including verifying programs with documentation, testing for errors, using test data to check exception conditions, and system testing to check proper interactions between programs.

Uploaded by

Hazem El Sayed
Copyright
© © All Rights Reserved
Available Formats
Download as RTF, PDF, TXT or read online on Scribd
You are on page 1/ 2

Processing Controls

Proc~ssing controls ensure that data is properly processed. Processing controls ensure that the
data IS complete and accurate when input. This can be done through a variety of control to
tals. -
·1 As data is prepared for input, a control total is calculated.
·2 As the computer processes the data, it compares the control total to the actual data
processed.
·3 Any di~crepancy between the data processed and the control total would be noted
as an
exception.

Control totals include record counts; financial control totals; nonfinancial control totals
and hash totals. '

Focus on
Auditing with Technology - Module 6 258

Processing Controls (continued)


Once data has been input, processing controls ensure that the data is properly manipulated to
produce meaningful output.
Systems and software documentation allows system analysts to verify that processing
programs are complete and thorough
·4 Computer programs can be tested using error testing compilers to ensure that they
do
not contain programming language errors
·5 Test data exposes the program to one sample of each type of exception condition
likely
to occur during its use
System testing can be used to make certain that programs within the system are in-
teracting properly

Focus on
Auditing with Technology - Module 6 259

You might also like